Section 23(2) in The Goa Value Added Tax Act, 2005
(2)[ Every dealer registered under this Act shall furnish the Permanent Account Number (PAN) obtained by him under the Income Tax Act, 1961 (Central Act 43 of 1961) within such period and to such authority, as may be notified by the Commissioner in the Official Gazette, for the purpose of incorporating it in the registration records.] [Substituted by the Amendment Act 2 of 2011.];
